Accounting and social research projects can be carried out following any of the paradigms or research approaches of the discipline in which the chosen topic is located, as long as the researcher satisfactorily justifies the selected methodology.
In general, the nature, type, design, population and sample, data collection techniques and instruments, validity and reliability of the instrument, data processing and analysis techniques are described.
Regarding the nature of the research, research is generally framed within the quantitative paradigm, which holds that quantitative research seeks to determine the strength of association or correlation between variables, the generalization and objectification of the products obtained from the management of a sample in order to ingest results applied to the population from which the sample is taken.
In relation to the above, it is of great importance to point out that the quantitative research paradigm focuses on the use of data collection and analysis that provide answers to the research questions.